Judgment_paragraph 50 · Directeur général des finances publiques v Mapfre asistencia compañia internacional de seguros y reaseguros SA and Mapfre warranty SpA v Directeur général des finances publiques (C-584/13)

50Nevertheless, it is clear from the case-law of the Court that, in certain circumstances, several formally distinct services, which could be supplied separately and thus give rise, separately, to taxation or exemption, must be considered to constitute a single transaction when they are not independent. There is a single supply where, inter alia, two or more elements or acts supplied by the taxable person to the customer are so closely linked that they form, objectively, a single, indivisible economic supply, which it would be artificial to split. Such is also the case where one or more elements are to be regarded as constituting the principal service, whilst one or more elements are to be regarded, by contrast, as ancillary services which share the tax treatment of the principal service (see judgment in BGŻ Leasing, C‑224/11, EU:C:2013:15, paragraph 30 and the case-law cited).